Recent Work by ITEP
Why Large Corporations Can Do Business in Your State Tax-Free – The “Substantial Nexus” Test
December 15, 2006 • By ITEP Staff
The holiday season is in full swing — and chances are you’re buying gifts on the Internet or over the phone, from people you will never meet and companies that will never set foot in your state. These companies are clearly benefitting from services provided by your state government. They could not conduct their business […]
How Will the 2006 Special Session Affect Louisiana Tax Fairness?
December 12, 2006 • By ITEP Staff
Louisiana lawmakers currently face a pleasant dilemma: how to dispose of a short-term budget surplus exceeding $2 billion. In the opening days of the special legislative session that began last Friday, tax writers in the House of Representatives’ Ways and Means Committee approved several bills that would reduce state income tax collections substantially. This analysis […]
The Ohio legislature is considering a proposal to scrap the current Ohio rule that taxes capital gains (profits from selling stock, investment real estate, etc.) at the same rates as other income. The plan would reduce the maximum Ohio tax rate on capital gains as follows: In 2007, from the currently scheduled 6.555 percent to […]
My testimony today focuses on one bill introduced in the Missouri House of Representatives: HB 1960, which concerns reforming the state’s individual income tax structure. In particular, my testimony will discuss the impact of this bill on the overall fairness of Missouri’s tax system. This bill would make the overall tax structure more equitable and […]
Achieving Adequacy: Tax Options for New York in the Wake of the CFE Case
April 15, 2005 • By ITEP Staff
Achieving Adequacy is intended to provide a useful resource for understanding the impact of recent school finance legislation on the state’s tax and education system. The study examines options available to New York policy makers as they seek to adequately fund elementary and secondary education and other public services. Read the Full Report (PDF)
ITEP’s analysis of Bill 16-35 shows that it would impact the District’s tax system in two important ways. First, the bill would make the District’s tax system less unfair by reducing the income tax on low- and middle-income D.C. residents. Second, it would reduce the revenues available to fund public services by about $86 million […]
ITEP Testimony on SB 403 and SB 748 – Combined Reporting & Corporate Minimum Tax
March 9, 2005 • By ITEP Staff
My testimony today focuses on a trend in the Maryland corporate income tax that is becoming increasingly visible—the emergence of profitable “zero-tax corporations”—and on two effective and complementary solutions to this problem, mandatory combined reporting and a gross-receipts-based minimum corporate tax. Requiring combined reporting of the income of multi-state corporations would help ensure the long-term […]
Last September, Citizens for Tax Justice and the Institute on Taxation and Economic Policy published Corporate Income Taxes in the Bush Years, an in-depth look at the taxes that 275 large, profitable corporations paid, or failed to pay, on their U.S. profits over the 2001-03 period. That study found that by 2003, these corporations were […]
The Impact of the Tennessee Tax Structure Study Commission’s Tax Reform Recommendations on Tax Fairness
December 14, 2004 • By ITEP Staff
Tennessee’s tax system is regressive, requiring low- and middle-income families to pay more of their income in tax than wealthier Tennesseans. A tax reform plan recently proposed by the Tennessee Tax Structure Study Commission would reduce the state sales tax, repeal local sales taxes, cut business taxes, and introduce a personal income tax. This analysis […]
This study details which companies have benefitted the most from the decline in corporate taxes over the past three years, and which have been less fortunate. It also measures the effects of loopholes in our corporate tax laws that predated the George W. Bush administration. Specifically, the study looks at the federal income taxes paid […]
ITEP in the News
AP News: Georgia Republicans, Against Backdrop of 2026 Election, Push to Eliminate State Income Tax
Barron's: Social Security Is 90 Years Old. Trump Just Weighed In.
Nonprofit Quarterly: Class Not Dismissed: Mamdani, Nonprofits, and the Fight for Economic Justice
Wall Street Journal: Blue States Hunt for Ways to Wring More Taxes From the Wealthy
CT Mirror: Sales Tax Holidays Under Fire as CT Launches Its Promotion
ITEP Work in Action
Economic Policy Institute: Unions Aren’t Just Good for Workers—They Also Benefit Communities and Democracy
Hawai'i Appleseed: Incoming Federal Tax Cuts Will Heavily Favor Hawaiʻi’s Wealthiest Residents
New Hampshire Fiscal Policy Institute: New Federal Reconciliation Law Reduces Taxes, Health Access, and Food Assistance Supports for Granite Staters
United Ways of California: The Economic Impact of Immigrants in California
Center for American Progress: 2024 Findings Reveal What’s at Stake for Recipients and the United States
Institute on Taxation
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